ID | ESRS | Paragraph | Related AR | DR | Name | Data Type | Conditional or alternative DP | May
[V] | Appendix B - ESRS 2
(SFDR + PILLAR 3 + Benchmark + CL) | DPs to be disclosed in case of phased-in [Appendix C - ESRS 1]
Undertaking less than 750 employees | Appendix C - ESRS 1
[DPs subject to phased-in] |
|---|---|---|---|---|---|---|---|---|---|---|---|
S1-16_03 | ESRS S1 | 97. (c) | AR 99, AR 102 | S1-16 | Disclosure of contextual information necessary to understand data, how data has been compiled and other changes to underlying data that are to be considered | narrative | Conditional | 1 year | |||